Pengaruh Perputaran Piutang Usaha dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia

Authors

  • Lintas Lintas

Abstract

Simultaneously, there is a significant effect of trade receivables turnover and inventoryturnover on liquidity as indicated by the calculated F value (7.565) which is greater than F table(3.124) and the significant value (0.001) is less than 0.05. Accounts receivable turnover andinventory turnover variables simultaneously have an effect on increasing liquidity by 17.4%.Partially, there is a significant effect of trade receivables turnover on liquidity as indicatedby the t count (2.463) greater than t table (1.993) and the significant value (0.016) less than 0.05.Partially, there is a significant effect between inventory turnover on liquidity as indicatedby the t-count value (-3.671) smaller than t-table (-1.993) and the significant value (0.000) lessthan 0.05.Keywords: Accounts Receivable, Inventory, Liquidity

Downloads

Published

2021-08-31

Issue

Section

Articles